Filmmaking tips, resources, reviews, news and links.

These here United States and Canadian Provinces are always competing with each other to see who can give filmmakers the biggest tax break. I thought I’d gather all the official links in one place for the benefit of the interwebs. Perhaps someone with more time and tax knowledge can put together a program that lets you plug in the variables of your production and then recommends which state has the optimum package. For now, this will perhaps get you started. Check out the links at the bottom of the page for even more resources.

WARNING: Since the economic downturn of 2008, many states have cut their filmmaking tax breaks. Be sure to confirm information is still current before incorporating it into your film budget. (And just because it is on an official state website doesn’t mean a program still exists, sadly.)

U.S. Film Incentives and Tax Credits

AlabamaAlabamafilm.org – sales and use tax exemptions depending on size of budget

AlaskaAlaska Film Program – a new incentive program for productions that spend more than $100,000 in “qualified” purchases that starts with a base of 30%, gets an additional 10% for hiring Alaskan crew and there is 4% more you can get for shooting rurally and in a specific season. (Maybe they got upset seeing The Proposal shoot in Massachusetts and pretend it was Alaska.) [Thanks to commenter J. Welt for the tip-off on the new program.]

CaliforniaCalifornia Film Commission – California is where “runaway” productions are running away from. To fight back, the state offers 20%-25% credits but they are capped at $100M, which gets used up quickly.

Note: The city of San Francisco (filmsf.org) also offers incentives specific to that city. [via reader AC]

MichiganMHAL – tax free lodging, 9% tax credit for films under $15MUPDATE 2007 – Michigan offers an up-to-20% tax rebate to $5-10M films and slightly less to films all the way down to films that spend $200,000 in Michigan. First the double bottle deposit refund, now this! O Michigan, you profligate!
UPDATE 7 December 2012: Michigan’s incentive program is currently being reined in and the film industry there has suffered, according to this NYTimes article.

MissouriMissouri Film Commission – 35% credit capped at $4.5M UPDATE 3/5/2010 Rep. Jason Grill has sponsored a bill to raise the cap from $4.5M to $10M, but it’s not on the legislative calendar yet. [Thanks to readers J.P. Hunt and S. Light.]

NebraskaFilmNebraska.org – no film incentives
UPDATE 2/21/11: John Schreier of the Omaha World-Herald writes that Nebraska is considering adding incentives for the fifth or sixth consecutive year. Maybe they’ll pass it this time!
LAST UPDATED 4 August 2013.

NevadaNevada Film Office – According to Deadline, starting Jan. 1, 2014, Nevada will offer “productions that shoot at least 60 percent in-state and spend $500,000 to $40 million there” “a transferable tax credit worth 15%-19% of their in-state qualified expenses up to $20 million”.
LAST UPDATED 13 June 2013.

New YorkNYlovesFilm.com/tax.asp – 30% production credit, 10% post-production for qualifying projects. New legislation took effect in August 2010 so be sure to check out the new qualifications. [Updated June 2011 thanks to reader tip.]

North CarolinaNorth Carolina Film OfficeCharlotte Regional Partners – “Production companies that spend at least $250,000 in North Carolina with respect to a motion picture or television production are eligible to receive tax credits up to 15% of in-state spending for goods, services, and labor.” [Hat tip to reader B. Silbert]
UPDATE 9/8/11: A commenter says the credit has upped to 25%!

Northern Marianas Islands
They apparently have a Film Office or are considering adding one. I can find no online link for it.

Ohioohiofilmoffice.com – as of February 2011, a 25-35% credit with some common restrictions

OklahomaOklahomaFilm.org – incentives doubled in July of 2009 to 17% cash back on productions over $500,000

OregonOregonFilm.org – 20% rebate and additional cash payment up to 16.2% of wages

Palaupalaufilm.com – Claims there are tax incentives but there are no specifics on the site. It does say that the Palau film commission was abandoned in 2007, and so filmmakers are encouraged to work with local company Roll ‘Em Productions in negotiating the complex government and clan permitting system.

Pennsylvania25% credit to films that spend at least 60% of total production budget in PA.

TexasTexas Film CommissionIncentives Program – As of 2013, Texas offers “5% to 17.5% of eligible Texas spending or 8% to 29.25% of eligible wages paid to Texas residents, depending on budget levels and types of productions”. Their legislature has voted to triple the funds in the program to $93M.
LAST UPDATED: 13 June 2013

WashingtonFilm Office: Incentives – No state income tax, sales tax exemption on rentals and service, tax exemption for 30+ day lodging

West Virginia
Their film office says “up to 31% transferable tax credits” are available. 27% base, plus 4% for 10 or more resident crew or talent hires, $250,000 minimum with no cap. They have sales and lodging tax exemptions, fee free locations, plus a river location where the water flow can be controlled on demand (!) in certain months by the Army Corps of Engineers.

Prince Edward IslandPEIfilm.net seems like they had information on tax credits at one time, but I could not find any. Perhaps they have been discontinued.

QuébecQuebec Film and Television Council – 25 % cash-back on all expenses plus a 20 % bonus on all visual effects shots applicable on extended eligible labor. No minimum spend, no caps.

SaskatchewanSaskFilm.com – No credit as of 2016. Previously 45% base credit with 5% rural bonus and additional 5% bonus for hiring local talent in key positions.

YukonReelYukon.com – rebate of up to 25% of spending, 25% on labor that is being trained and full rebate on travel expenses

NOTE: This project was “completed” Nov 20, 2010 but I continue to update it as I find or receive new information. If you have news or updates about filmmaking tax credits in your area, email me the info at makingthemovie AT-SIGN gmail DOT com. -JO

J-
Your comments regarding Louisiana’s program and being tied to fraud are sweeping and misrepresentative of what is going on down here…need to revise…along with comments regarding a few other states as well. Otherwise, a helpful link for those wanting to know more about film incentives/tax credits.

* 30% of the qualified Illinois Production Spending.
* 30% credit on Illinois salaries up to $100,000 per worker. * Tax credit can be carried forward 5 years from when originally issued by IFO.
* The yearly sunset provision has been removed so the IL Film Services Tax Credit does not expire. * Applicants will receive an additional 15% tax credit on salaries of individuals that live in an economically disadvantaged area.

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